{
  "url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-94",
  "json_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-94.json",
  "legislation": "ukdsi/2007/9780110800677",
  "legislation_title": "The Charities (Northern Ireland) Order 2007",
  "legislation_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007",
  "path": "article/94",
  "kind": "article",
  "number": "94",
  "heading": "Power to relieve trustees, auditors etc. from liability for breach of trust or duty",
  "text": "(1) This Article applies to a person who is or has been—\n(a) a charity trustee or trustee for a charity,\n(b) a person appointed to audit a charity’s accounts (whether appointed under a statutory provision or otherwise), or\n(c) an independent examiner, reporting accountant or other person appointed to examine or report on a charity’s accounts (whether appointed under a statutory provision or otherwise).\n(2) If the Commission considers—\n(a) that a person to whom this Article applies is or may be personally liable for a breach of trust or breach of duty committed in his capacity as a person within sub-paragraph (a), (b) or (c) of paragraph (1), but\n(b) that he has acted honestly and reasonably and ought fairly to be excused for the breach of trust or duty,\nthe Commission may make an order relieving him wholly or partly from any such liability.\n(3) An order under paragraph (2) may grant the relief on such terms as the Commission thinks fit.\n(4) Paragraph (2) does not apply in relation to any personal contractual liability of a charity trustee or trustee for a charity.\n(5) In paragraph (1)(b) and (c) any reference to a charity’s accounts is to be read as including any group accounts prepared by the charity trustees of a charity.\n(6) This Article does not affect the operation of—\n(a) section 61 of the Trustee Act (Northern Ireland) 1958 (c. 23) (power of court to grant relief to trustees),\n(b) Article 675 of the Companies (Northern Ireland) Order 1986 (NI 6) (power of court to grant relief to officers or auditors of companies), or\n(c) Article 95(2) (which extends Article 675 to auditors etc. of charities which are not companies).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110800677/article/94",
    "retrieved_at": "2026-10-30T15:17:23.710359+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}